David Beckham’s move to MLS hasn’t had much impact on his earning power. Beckham, a Los Angeles Galaxy midfielder who signed a new two-year deal in January, trails only Barcelona star Lionel Messi on the list of the soccer’s most well-compensated players.

Beckham, now 36, was paid $6.5 million in 2011, the final year of his first contract with the Galaxy. But endorsements catapulted his annual income to around $41.5 million. Messi, the three-time reigning FIFA world player of the year, was paid $43.5 million in combined salary and endorsements last year.

The list was compiled by France Football, the prestigious magazine whose Ballon d’Or award merged with the FIFA player of the year award in 2010.

Real Madrid’s Cristiano Ronaldo is third on the list, followed by Samuel Eto’o — who shocked the sport when he left Italian club Inter Milan last year for what is thought to be soccer’s highest annual salary of around $30 million at Russian club Anzhi Makhachkala — and Manchester United forward Wayne Rooney.

Beckham’s $6.5 million 2011 salary was the highest in MLS. His 2012 compensation hasn’t been reported. Trailing the English icon on the league’s 2011 rich list were New York Red Bulls imports Thierry Henry ($5.6 million) and Rafa Márquez ($4.6 million) and L.A.’s Robbie Keane ($3.4 million). Galaxy captain Landon Donovan, the highest-paid American player at $2.3 million, is fifth on the MLS list.